Section 6(1) in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(1)For the purpose of any audit under this Act, an Auditor may-(a)require in writing the production, at the head office of the local authority, of such vouchers, statements, returns, correspondence notes or any other documents in relation to the accounts as he may think fit;(b)require in writing-(i)any salaried servant of the local authority accountable for, or having the custody or control of, such vouchers, statements, returns, correspondence, notes and other documents, to appear in person; or(ii)any person having directly or indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person or by an authorised agent before him, at the head office of the local authority;and answer any question;(c)require the Principal Officer of the local authority, to meet him at the head office of such local authority, and specify in writing the point on which his explanation is required.
